qualified dwelling
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 56 — for purposes of this part (10 versions over time)
The term “qualified dwelling” means any—
(A) house,
(B) apartment,
(C) condominium, or
(D) mobile home not used on a transient basis (within the meaning of section 7701(a)(19)(C)(v)),